| Issue Date: | 2002-09-01 |
|---|---|
| Revised Date: | 2024-09-01 |
Object Type
Cash — Capital Outlay
Reference
Specific definitions for capitalized, controlled and expensed asset classifications are in the SPA Process Users Guide.
Description
To record payment for the purchase of aircraft as authorized by law. Payment must be equal to or greater than $10,000.
Expenditure code 7375 includes, but is NOT limited to:
- Aircraft (purchase)
- Helicopter (purchase)
Note
The following must be included if directly related to the acquisition of the aircraft:
- Freight/delivery services
This code does NOT include:
- 7364 - Personal Property-Drones-Controlled
- 7370 - Personal Property-Drones-Capitalized
RESTRICTED: Agencies must be authorized to use funds for the purchase or replacement of aircraft and must be listed in the USAS 8C profile.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | PERSONAL PROPERTY-AIRCRAFT-CAPITALIZE |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 13 – CAPITAL OUTLAY |